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Regulation 2 Amendment of Schedule 26 to the Finance Act 2021

Original text. Later amendments are not shown.

(1)

Schedule 26 to the Finance Act 2021 is amended as follows.

(2)

In paragraph 5 (first penalty: tax remains due at end of 15 day period)—

(a)

in sub-paragraph (4) for “2%” substitute “3%”;

(b)

in sub-paragraph (5) for “2%” substitute “3%”.

(3)

In paragraph 8 (second penalty: tax remains due at end of 30 day period), in sub-paragraph (3), for “4%” substitute “10%”.